找金融词汇 来路透金融词典
现金流量 - Xianjin liuliang
企业在某段时间内实际发生的现金流入及流出金额。经营现金流(Cash flow from operating activities)是公司财务报表上的关键数字，反映公司产品及服务的销售所产生的现金流入或流出净额，约等于盈利加上非现金费用，例如折旧及摊销等项目。现金流量也指债券持有人自定期的利息支付及本金偿还中获得的资金流。
Cash Flow
See also: EBITDA, Free Cash Flow, Operating Cash Flow
Cash flow is the flow of cash generated or used by a company during a specific period. Closely watched by lenders in particular, it increasingly merits its own Statement in a company's financial report, although formats of the statement vary globally.
The term is also used to describe the stream of funds received by a bond holder from the periodic receipt of interest payments.
Conceptually, corporate cash flow is very different from corporate earnings. A company's income statement is compiled on the basis of accrual: it includes sums earned for a specific period which may not have been received, or sums owed which may not have been paid. This working capital is excluded from cash flow: sums owing or owed are not actual cash received or paid.
Cash flow aims to be the more straightforward measure of actual sums paid and received.
The term is also used to describe the stream of funds received by a bond holder from the periodic receipt of interest payments.
Conceptually, corporate cash flow is very different from corporate earnings. A company's income statement is compiled on the basis of accrual: it includes sums earned for a specific period which may not have been received, or sums owed which may not have been paid. This working capital is excluded from cash flow: sums owing or owed are not actual cash received or paid.
Cash flow aims to be the more straightforward measure of actual sums paid and received.
